Filers of Form 1120, 1120-C, 1120-F, 1120S, 1065, or 1065-B complete and attach this form if they report a deduction for cost of goods sold. Current revision Form 1125-A PDF Recent developments None at this time. Other items you may find useful All Form 1125-A Revisions About Publication 538, Accounting Periods and Methods Other Current Products Related About Form 1120, U.S. Corporation Income Tax Return About Form 1120-C, U.S. Income Tax Return for Cooperative Associations About Form 1120-F, U.S. Income Tax Return of a Foreign Corporation About Form 1120-S, U.S. Income Tax Return for an S Corporation About Form 1065, U.S. Return of Partnership Income About Form 3115, Application for Change in Accounting Method